Plot calculations with suppliers and contractors. Calculations with suppliers and contractors. When writing a course work, a monographic method and a comparative analysis method were used

Accounting for calculations with suppliers and contractors is aimed at collecting and summarizing information on calculations for the Commodity received by the Buyer material valuesAdopted by the Customer Works and Custom Services. It is based on the following regulatory documents:

Federal Law of 21.11.1996 No. 129-FZ "On Accounting";

Federal Law of December 10, 2003 No. 173-FZ "On Currency Regulation and Currency Control";

Civil Code of the Russian Federation (part of the first) of 30.11.1994 No. 51-FZ;

Civil Code of the Russian Federation (part two) dated January 26, 1996 No. 14-FZ;

Tax Code of the Russian Federation (Part Two) of 05.08.2000 No. 117-FZ;

Decree of the Government of the Russian Federation of 02.12.2000 N 914 "On approval of rules for conducting accounting logs of received and invoices of invoices, books of shopping and books of sales in value added tax calculations";

Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34N "On approval of the Regulation on accounting and accounting reporting In Russian federation";

Order of the Ministry of Finance of the Russian Federation of 06.05.1999 No. 33N "On Approval of the Regulation on accounting "Organization's expenses" of PBU 10/99 ";

Regulations on documents and document management in accounting approved by the USSR Ministry of Finance 29.07.1983 No. 105;

Regulations on non-cash settlements in the Russian Federation, approved by the Central Bank of the Russian Federation 03.10.2002 No. 2 - P;

Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n "On approval of an accounting plan for financial and economic activities of organizations and instructions for its use";

Order of the Ministry of Finance of the Russian Federation of 06/13/1995 No. 49 "On Approval methodical instructions on the inventory of property and financial obligations ";

The letter of the Ministry of Finance of the Russian Federation of October 31, 1994 No. 142 "On the procedure for reflection in accounting and reporting operations with bills used in the calculations between enterprises for the supply of goods, performed works and services rendered".

Accounting calculations with suppliers and contractors determines the form of calculations, which, according to Tishkova E.I., is a set of ways and receptions of payment of payments, the procedure for document management and turnover money between the participants of the calculations and institutions of banks the form of calculations. When choosing a form of calculations with, it is necessary to take into account all its advantages and disadvantages. Currently, enterprises carry out their calculations:

In cash;

According to the instructions of the Bank of Russia No. 1050-y, cash flows between organizations are produced in the amount of up to sixty thousand rubles on one transaction.

Payment orders;

The payment order is valid for ten days and is accepted by the bank regardless of the availability of cash on the payer's account. It should be noted that this is the most common form of calculations, as it differs relatively simple order of document management and the acceleration of the cash flow between the participants of the transaction.

Payment requirements;

The payment request is a settlement document containing a supplier's claim (contractor) to the Buyer on payment on the basis of the costs sent to the servicing bank, the cost of the products completed and the services provided. To make a calculation, the recipient of funds issues a payment request and submits to the serving bank to collection. The disadvantages of this form compared with the calculations of payment orders are the complication of the procedure for document management and the slowdown in the cash flow.

Letters of credit;

Kerimov V.E. In its work, it gives the most brief and clear definition of the letter of credit: "Letter of credit is a special bank account, which reserves the means of organization for settlements with the supplier or contractor." When calculating letters of credit, the payer entrustes the bank serving it to the bank's depositated or loan payment of commodity values \u200b\u200bperformed by the Ra Bot, rendered services under the conditions provided for by the payer in a statement to the letter of credit. We agree with Bogichenko V.M. that in cases where the supplier (contractor) doubts the buyer's solvency and requires a preliminary payment, and the buyer doubts the reliability of the supplier and is afraid of listing money, the accreditation form of calculation is in a convenient way Conflict resolution. However, this form of calculations did not receive widespread due to the development of the organization for a long time.

Settlement checks;

Check is security, containing an unlocked disposal of a check of the bank to make the payment of the amount specified in it by the Chek holder. Tumasyan R.Z., in his work notes that at present the Bank of Russia allows you to use only deposited checks with the issuance of limited cheek books. Calculations of checks are rarely applied, since they do not have sufficient degrees of protection. In addition, they are presented to very stringent requirements for design.

Bank corporate (plastic) cards;

Currently in Russia new form Calculations actively applies, which notes Babayev Yu.A. in his work. The main advantages of this form of calculations are compactness, the use of plastic cards abroad, a system of discounts in the implementation of payments with a plastic card. The disadvantages include the possibility of theft of cash with a plastic card.

Using bills;

Payment on the bill does not occur immediately, but after a certain time, during which the credential has the right to dispose of the amount of funds on the bill. It follows that the delay of payment is equivalent to the issuance of a short-term loan. Thus, the bill is not only one of the forms of calculations, but also one of the types of commercial loan. A negative point is that the bill is a "paid" source of financing (percentage of interest on the bill).

The form of calculations chosen by partners is usually fixed in contracts for the acquisition of material valuities, performing work and services or their implementation. The contract must contain essential conditions - the subject of the contract, the conditions provided for by legislative or regulatory acts As significant or necessary for the contracts of this species, the conditions covered by essential any of the parties. The contract that does not contain at least one essential condition is not considered to be concluded (art. 432 of the Civil Code of the Russian Federation). In addition, the contract is the main document determining the rights and obligations of the buyer and the supplier (contractor). Kochinov Yu.Yu. In its work, it focuses that in order to form account information, information about the supply is particularly important: the name of the goods, its number, price, form of calculations, the delivery time and its payment, the terms of transportation, the moment of the transfer of ownership of the acquired goods, materials and other property From the seller to the buyer.

The basis for taking into account payable debt to suppliers (contractors) are estimated documents and documents indicating the fact of supervision of the transaction. Estimated documents include accounts and invoices.

In the account, the supplier indicates the name of the goods (work, services), units of measurement, the amount, the price per unit of measurement without VAT and taking into account VAT, the cost of goods (works, services), including VAT, and cost without VAT, as well as the data necessary for Flowing payment order: full name of the organization, account number, name serving bank And its location, bank identification code, correspondent account number.

Especially carefully needed to check incoming invoices that serve as a basis for reimbursement of value added tax (VAT) from the budget. According to the rules for conducting accounting logs of the received and invoices, books of purchases and books of sales, the supplier issues invoices on the established form in two copies, the first of which no later than five days from the date of shipment of products (goods) is sent (transmitted) to the Buyer, And the second remains at the organization - the supplier for reflection in the book of sales and accrual of value added tax. The organization keeps accounting invoices as they are received from sellers. The invoices are recorded in the accounting journal of the invoice received, which should be laid, and its pages are numbered. The organization also leads the book of purchases designed to register the invoices of the sellers in order to determine the amount of value added tax imposed on deduction (reimbursement) in the prescribed manner.

Material values \u200b\u200benrolled in the organization for which there are no settlement documents are considered non-modulated supplies. They are accepted on the warehouse, according to PBU 5/01, with the compilation of an act of acceptance of materials at least in two copies. Observation of non-modulated supplies is made on the basis of the first instance of the specified act. The second instance of the act is sent to the Supplier. The organization takes measures to establish a supplier (if unknown) and receiving settlement documents from it.

Now consider in more detail the documents testifying to the fact of the transaction. The consignment of the invoice is compiled by the supplier if he organizes the delivery of goods to the buyer. In the case when the seller releases the goods to the buyer directly from its warehouse, it declares the commodity invoice in the form of N TORG-12, approved by the decision of the State Statistics Committee of Russia dated December 25, 1998 No. 132, according to which it transmits the goods to the representative of the buyer's organization. This commodity invoice is the basis for the posting of these values.

According to PBU 5/01, with a full compliance of the number of actually received values \u200b\u200bof the supplier's documents at the time of delivery to the warehouse for the expedition of values \u200b\u200bby the warehouse or a storekeeper is court order. When establishing the inconsistency of the materials received by the assortment, the quantity and quality specified in the supplier's documents, as well as in cases where the quality of materials does not comply with the requirements (dents, scratches, breakdown, battle, flow of liquid materials, etc.), acceptance is carried out by the Commission which makes it an act of acceptance of materials. In the case of the preparation of the receiving act, the receipt order is not issued. The acceptance acceptance act is a reason for presenting claims and claims to the supplier and (or) transport organization. When accepting goods, the act of acceptance of goods and the act on the established discrepancy in the quantity and quality in the acceptance of commodity values \u200b\u200bis compiled.

The buyer is obliged on time and in the manner that is provided for by the contract, with the participation of the Contractor to inspect and accept the work performed (its result). When detecting deviations from the contract, worsening the result of the work, or other deficiencies in the work of the Buyer should immediately declare this to the Contractor. These disadvantages should be described in an act or in a queue certifying acceptance.

Receiving objects between organizations for inclusion in the fixed assets of the recipient's organization is issued by acts of acceptance, which are approved by the head of the organization. Technical documentation related to these objects is also attached to the acts.

It should be noted that in the design of any economic operation to acquire goods (works, services), a document confirming the fact of payment is made, namely: cash check or receipt for profitable cassovoy order, or payment order With a letter mark on execution, or a strict reporting document, indicating actually produced costs.

Thus, the primary documents are grounds for reflecting information in accounting for the organization of perfect economic operations with suppliers and contractors as a result of the interaction of counterparties when purchasing products, goods, works, services, other assets. Such operations are carried out through both monetary and non-monetary settlements. Conducting settlement operations is easily seen by the transfer of an asset and accompanying documents, which Zadan L.G. notes In his article. All operations related to calculating for the acquired material values \u200b\u200bacquired, accepted work or services consumed are reflected in the account 60 "Calculations with suppliers and contractors". Accounting on account 60 "Calculations with suppliers and contractors" is carried out by the method of accrual, that is, all operations related to the calculations for acquiring material values, accepted work or consumed services should be reflected in account 60, regardless of payment time. Thus, the assumption of the temporal certainty of the facts of economic activity, provided for by PBU 1/98 is being implemented. On account 60 "Calculations with suppliers and contractors" takes into account the following calculations:

For the received commodity and material securities, adopted work performed and in demand services, including the provision of electricity, gas, steam, water, etc., as well as on the delivery or processing of mother-in-law values, the calculated documents for which accepted and are subject to payment through the bank;

For commodity and material values, work and services to which the settlement documents from suppliers or contractors have not been received, that is, the so-called non-modulated supplies;

For excess, inventory valuable values, identified during their acceptance (when the actual number of received valuations exceeds the amount specified in the RES-even documents of the suppliers). Surplus detected at the acceptance of material prices should be reflected in the primary accounting documents. And since the appearance of devils is recognized as a deviation from the normal supply regimen, then from the point of view of the or-sanitation and the implementation of the internal conference, the use of special forms of primary accounting documents are justified;

For the received services for transportation, including calculations for non-defense and passage of ta reef (freight);

For all types of communication services;

General contractor with its subordinates in the implementation of the construction contract;

General contractor with its subordinates when performing a contract for you-complete research, experience-but-design and design and technological work (R & D).

Note that the above list is not exhaustive, according to Sotnikova L.V. However, he gives overall characteristic Calculation operations with suppliers and contractors.

Consider the accounting of the acquisition of material values \u200b\u200bby the organization. According to Patrov V.V. And Pyatova M.L., on accounting of the acquisition of material values \u200b\u200baffect the terms of the contract concluded between the supplier and the buyer. These include primarily the transfer of ownership of material values. In accordance with Art. 223 of the Civil Code of the Russian Federation The ownership of the Buyer arises under a contract since the transfer of values. However, the participants in the Treaty may establish excellent from the generally accepted moment of the transition of ownership of realizable values \u200b\u200b(clause 1 of Art. 223 of the Civil Code of the Russian Federation). In addition to the terms of the transfer of ownership, the procedure for accounting for the acquisition of material values \u200b\u200bis determined by the terms of the price and the procedure for paying material values. Thus, the order of accounting for the acquisition of material values \u200b\u200bdetermine two factors: the moment of the transition of ownership of material values \u200b\u200bfrom the seller to the buyer and the condition established by the contract is the condition of payment of material values \u200b\u200b(subsequent or pre-payment). Based on this paths V.V. and Pyats M.L., allocate the four most common options for the payment of material values \u200b\u200band the transition of ownership of them.

Option 1: Since under the terms of the contract, the ownership of the obtained values \u200b\u200bgoes from the supplier at the time of their transfer, the buyer can take them to account. Moreover, the debt before the supplier is reflected in the amount of the privity price with VAT. The postponement of material values \u200b\u200band the existence of an invoice makes it possible to present the amount of tax to deduct.

Option 2: The peculiarity of this option is the preliminary payment of material values \u200b\u200bby the buyer who does not lead to their ownership of them. The transfer of money transfer leads only to the emergence of debt debt, which is reflected in the accounting of the buyer for the debit of account 60 "Calculations with suppliers and contractors", subaccount "Advances issued". The ownership of material values \u200b\u200barises from the buyer only after they are received from the seller. After that, material values \u200b\u200bcan be credited to the buyer's balance sheet, and VAT is presented for deduction.

Option 3: The buyer's organization has the right to ownership of acquired material values \u200b\u200barises only after their payment. Before transferring money to the Supplier received material values \u200b\u200btaken into account on the off-balance account 002 "Commodity and material values \u200b\u200badopted for responsible storage." After payment, the ownership of material values \u200b\u200bgoes to the buyer, and, therefore, in accordance with the requirements of Art. eight Federal Law "On accounting" should be reflected in balance accounting accounts. Only after that, according to the prescriptions of Art. 171 HK RF VAT, referring to the credentials, can be presented to deduct.

Option 4: The moment of transition of ownership of material values \u200b\u200bto the buyer is their payment. Therefore, after transferring money for material values, the latter are credited to the buyer's organization's balance sheet. At the same time, the value-added tax on these material values \u200b\u200bunder Art. 171 of the Tax Code of the Russian Federation can be brought to deduct. Accounting records for the reflection of operations to acquire material values \u200b\u200bto generalize in Table 1.1.

Table 1.1.

Accounting from the buyer's organization of the acquisition of material values

To reflect the accounting accounts of the adoption of the work (provided services), expenses (20, 25, 26, etc.) are used. The debt of the organization according to the settlement documents of contractors for accepted work, services, is reflected in the record:

Debit accounts 20 "Basic Production", 23 "Auxiliary Production", 25 "Promotional Expenditures", 26 "Observe Economic Costs", 44 "Sales for sale"

Credit account 60 "Calculations with suppliers and contractors."

Kozlova E.P., Babchenko T.N., Galanina E.N. It is noted that the distinctive feature of the calculations for work and services is that not always the cost of the service provided or work performed can be immediately attributed to this or that type of costs (direct, general production, general economic, etc.) and distribute between consumers within the organization ( divisions). For example, the cost of electricity, water, gas, etc. Therefore, simultaneously with the registration of documents confirming the cost of services rendered (works), their payment, accounting should have internal distribution documents on the volume and cost of services received by each consumer. To this end, accounting can accumulate information about the volume, the form and value of the services received by each of them in individual registers in the context of cost articles (building buildings, structures, equipment, labor protection, etc.).

Calculations for claims to suppliers and contractors may arise when the supplier's account (contractor) was acceptable and paid before the shipment is received, and when they were accepting in the warehouse of commodity and material values, their shortages are discovered in excess of the values \u200b\u200bprovided in the contract Checking the account of the supplier or contractor (after the account was acceptance) discusses the inconsistency of prices caused by the contract, and arithmetic errors. Accounting for claims for claims is carried out using subaccount 2 "Calculations on claims", open to the account 76 "Calculations with different debtors and creditors". It is intended for generalizing information on calculations on claims to submit suppliers, contractors, transport and other organizational, as well as on them, recognized and awarded fines, penalties and penalties. In the work of Makalskaya M.L. accounting records According to complaints to suppliers and contractors are summarized in tabular form (Table 1.2.).

Table 1.2.

Accounting claims to suppliers and contractors

When concluding a contract of sale with a foreign supplier, the price of acquired material values \u200b\u200bis established in conventional units, for example in foreign currency. In order to determine the amount to be paid (in rubles), in the contract it is necessary to provide a course on which the currency will be recalculated in rubles. Most often, the official course of the corresponding currency to the ruble is taken as such. Although no one prohibits the parties to the contract to establish any other course. The following scheme of conclusion of contracts received the greatest distribution in practice. The cost of goods by the contract is determined in foreign currency. Payment for these goods is made by the buyer in rubles according to the consistent Parties the course on the day of payment. If the shipment of goods (works, services) precedes their payment, or a preliminary payment is carried out, then in this case the sums differences arise. Under the sum of the difference means the difference between the ruble assessment of the obligation at the date of shipment of goods and the ruble assessment of this obligation at the date of its payment. Accounting for summion differences is carried out on account 91 "Other income and expenses" (Table 1.3.).

Table 1.3.

Accounting for sums from the buyer's organization

Note that Kondrakov N.P. Offers the summion differences on 91 account, A Babayev Yu.A. It proposes to reflect the sum of the differences in the following wiring:

D 10 K 60 - reflected positive summition difference

D 10 K 60 (Red Storn) - reflected a negative exchange rate difference.

The first version of the accounting of summion differences, in my opinion, is more preferable, as according to Art. 250 and art. 265 of the Tax Code of the Russian Federation summers are included in the composition of non-dealer income (expenses).

Organization as a delay of payment for goods, work, services can issue a supplier (contractor) bill. "The amounts of debt to suppliers and contractors provided by the Week issued by the Organization are not written off from account 60" Calculations with suppliers and contractors ", but are taken into account late in analytical accounting," N.A. Kamordzhanova notes in his work.

The posted bill is reflected in accounting records:

Credit account 60 "Calculations with suppliers and contractors", subaccount "Calculations on promissory issued".

Repayment of your own bill, issued by the supplier (contractor), is reflected by accounting records:

Debit account 60 "Calculations with suppliers and contractors", subaccount "Expenditures on bills issued"

Credit account 50 "Cashier", 51 "Settlement accounts", 52 "Currency Accounts".

Increased interest on the bill accounts are reflected in the accounting accounting of the organization:

Debit account 97 "Expenses of future periods"

Account Credit 60 "Calculations with suppliers and contractors", subaccount "Discounts on bills issued".

I would like to note that the details of the settlement accounting refer to the accounting of the organization's commitments. IN Civil Code The Russian Federation is defined as a relationship, by virtue of which the debtor must make a certain effect in favor of the creditor, and the lender has the right to demand his duty from the debtor. According to Art. 407- 419 of the Civil Code of the Russian Federation, the grounds for termination of obligations may be appropriate execution (Article 408 of the Civil Code of the Russian Federation), the offset (Article 410 of the Civil Code of the Russian Federation), Novation (Article 414 of the Civil Code of the Russian Federation), debt forgiveness (Article 415 of the Civil Code), liquidation legal entityThe debtor or creditor in the obligation, except when law or other legal acts, the fulfillment of the obligation of the liquidated legal entity is assigned to another person (Art. 419 of the Civil Code of the Russian Federation).

Proper fulfillment of obligations implies repayment of debt to suppliers and contractors due to own funds or bank loans. An accounting accounts are recorded:

Debit account 60 "Calculations with suppliers and contractors"

Credit account 50 "Cashier", 51 "Settlement accounts", 52 "Currency Accounts", 55 "Special Accounts in Banks", 66 "Calculations on short-term loans and loans ", 67" Calculations for long-term loans and loans. "

Termination of obligations in the event of mutual requirements expound to the following entry:

Debit account 60 "Calculations with suppliers and contractors"

Credit account 62 "Calculations with buyers and customers" or account 76 "Calculations with different debtors and creditors".

The forgiveness of debt is essentially one of the types of donation. Forgiveness of the debt amount is the other income and reflects:

Debit account 60 "Calculations with suppliers and contractors"

Credit account 91 "Other income and expenses", subaccount 1 "Other revenues".

With the termination of the obligations of the innovation, there is a replacement for one obligation to others. This replacement on synthetic accounts is not reflected; Marks are carried out in analytical accounting.

Termination of obligations due to the elimination of the legal entity and in debiting payables, on which the IS-tech is a limitation period, take into account the debit of account 60 and the credit of the account 91. The write-off of accounts of payables, on which the limitation period has expired, is carried out according to the results of the results Inventory, written justification and order of the head of the organization.

In parallel with synthetic accounting, analytical accounting of calculations with suppliers and contractors is carried out. It allows you to reveal the content. synthetic accounting and strengthen control over this section of accounting. Analytical accounting on account 60 "Calculations with suppliers and contractors" is conducted in chronological order for each submitted account, and on calculations in the order of planned payments - for each supplier and contractor.

In accordance with the plan of accounts, building analytical accounting Must ensure the possibility of grouping and generalization of information in the context of acceptanced and other settlement documents, the period of payment of which has not been paid, not paid within the period of settlement documents, non-modulated supplies, advances issued, issued promissory bills, which have not come, overdue payments received commercial loans and etc.

According to all-Russian Classifier Management documentation, analytical accounting for settlements with suppliers and contractors is organized in the following cards and departments:

Card analytical accounting of calculations with debtors and creditors (typical form No. RT-12);

Statement No. 5 (typical form No. B-5) applied in analytical accounting of settlements with suppliers and contractors in the order of planned payments;

Statement No. 6-C (Typical Form No. B-6-C), used in analytical accounting on non-modulated supply;

The statement of analytical accounting on the enterprise as a whole on account 60;

The statement of analytical accounting in the context of the structural divisions on account 60.

In addition, the organization can independently develop registers of analytical accounting of settlements with suppliers and contractors, or use the analytical accounting registers created by accounting program. The analytical and synthetic accounting data for suppliers and contractors should ensure the necessary data for the preparation of accounting reporting.

Summing up the above, I would like to note the following. Accounting for calculations with suppliers and contractors is considered in many tutorials and accounting articles, however, in these works, attention is not paid to affiliate suppliers and contractors. In the work of Burlakova O.V. The problem of accounting for internal corporate settlements with affiliated suppliers and contractors is raised. According to Burlakova, the plan of accounting accounts currently needs to add a separate synthetic account to account for the calculations of the main society with subsidiaries and dependent societies, as well as settlements between subsidiaries and dependent societies. In particular, the author proposes to introduce 61 "calculations with affiliate suppliers and contractors." This account should also provide for the opening of subaccounts - settlements with the maternal society, settlements with subsidiaries, settlements with the subsidiary of the parent society (meaning settlements between subsidiaries), settlements with dependent societies, calculations with other affiliates, calculations for claims to claims affiliated societies. Disclosure of information about affiliated suppliers and contractors through account 61 will form a transparent, complete and reliable picture of the financial situation and financial results Activities of the participating organizations of the corporate structure.

Each enterprise keeps accounting calculations with suppliers and contractors. Calculations with suppliers include not only, but also the provision of various kinds of services and work. Features of the organization's interaction with the supplier disassembled in this article. There are tables with wiring.

Video lesson. "Account account 60: subaccount, wiring"

The video lesson explains in detail how to keep accounting accounts 60 "Calculations with suppliers", subaccounts, examples of the compilation of the main postings and operations are considered. ⇓

Accounting for calculations with suppliers. Account 60.

All interactions with suppliers are taken into account on account 60 "Calculations with suppliers and contractors." The debit reflects the transfer of payment to suppliers for goods, work, services, on the loan - the debt of the organization before the supplier.

Briefly about the account 60 "Calculations with suppliers and contractors." Typical wiring Accounts 60.

Wirings on account 60

Accounting issued by advances

If the advance payment is transferred to the supplier of an advance, then for its accounting on account 60, the subaccount "Advance Issued" opens. At the same time in accounting reflects the receipt of D60 subaccount "Advance Issued" K50.

After the supplier or contractor delivers material values \u200b\u200bor provides the services for which the advance payment was listed, an advance payment of an advance payment of D60 K60 subaccount "Advance Issued" is being credited.

For clarity to highlight postings when taking issued advances In a separate tablet:

Accounting bill issued to debt

To account for bills issued to ensure debt, on account 60 "Calculations with suppliers and contractors" offers subaccount "Bill issued".

Wiring on accounting bills issued

This article specifies wiring for the main operations produced by account 60 "Calculations with suppliers and contractors".

Greetings. In this article we will talk about suppliers. About those organizations without which our company would not have been able to work. For accounting suppliers in accounting, there is a portion of accounting.

Accounting accounting with suppliers - minimum theory

If speak about sutie Site of work with suppliers, then let's just say two words - we buy, and we pay. The details of this site are disclosed in situations that occur when we buy or pay. For example.

We buy materials, goods, fixed assets, services from suppliers. And if material values \u200b\u200bcame with additional amounts for transportation, how to consider them? And if it turns out that in the supply of marriage, shortage. How to act here?

The supplier may say that we must have a certain amount, and we have a completely different amount. What to do? Here without reconciliation of mutual settlements can not do. And that is not all.

The supplier to whom we must have made a new company and translated our duty to it. and what in this case do we do?

See, many different situations are obtained. But they are simple and proper understanding Sutty - can easily assume what wiring is needed.

In addition, these situations for small enterprises are rare cases. In general, there is nothing hard and terrible. Read the articles of the site, engage in practical activities And, in the shortest time you will understand everything. Well, now we continue.

Accounting accounts for accounting for settlements with suppliers

It is generally accepted in accounting to use two main accounting accounts to account for mutual settlements with the supplier. These accounts include:

• accounting account 60 "Calculations with suppliers and contractors"
• 76.5 "Calculations with other suppliers and contractors "

When we work with suppliers, we record debts before them who arise from our company. Debts for ensuring that we buy some material values \u200b\u200bor services.

Primary documents for accounting suppliers

Plot settlements with suppliers operates in two directions: " we buy something from suppliers "and" we are calculated for the purchase ". For each direction we have our primary documents.

1. Purchase documents from the supplier to us

Treaty

One of the very first documents is a sales contract, which lies between firms. However, it may not be, and firms cooperate. In practice, I noticed when the tax checks our company and sharpens attention to the absence of a contract, then our company concludes it with the supplier.

In any case, the contract is the insurance of each participant, the supplier and our company, from all unpleasant cases of some or others. for example, we supplier put something or had a service, and we "waved his hand on him and thanks did not say." Or, we supplied in advance paid for us to put on / brought, for example, goods. And the supplier took and "forgot" about us. In general, the contract is legal documentdescribing the obligations of both parties and the consequences for non-fulfillment.

Account for payment from the supplier

The second document from the supplier is an account for payment, where it is indicated that specifically we buy, how much it costs and bank details. This document does not bear any legal force, but is only reference information. In this case, this document serves as the basis for payment. Those. Our company will decide to pay, then the foundation of the payment will indicate the details of the account: the number of such that, from the number of such something, from the counterparty of such something, the amount of such.

Consumable invoice, or act for the service, performed

These documents exhibit the supplier to our company already as the end result: TMC brought, the service was provided, the work was performed. The signature and printing of these documents on our part confirms our consent. And already these documents are legally binding.

Supplier invoice

This type of document is applied to the expenditure invoice, to the service of a service or work performed. This document is exhibiting those supplier firms that pay value added tax (VAT). This document repeats the contents of the invoice for payment, consumable invoice, acts. But the main essence of the invoice is to show how much the total amount of goods / services contains the amount of VAT (I will talk about VAT in other articles).

2. Former documents in our company

Shopping

As you understand, our company needs to be issued for the purchase. Regardless, we buy: Materials, goods, fixed assets, services, we make a document of the relevant type "Arrival / buying something." If required, I register the invoice invoice.

Registration of payment

For our part, we pay for the provider. To decide which primary documents we will use, we need to solve how We will pay: Naly or non-cash (cash or cashless). After we decide, we will leave to choose the necessary documents.

Examples of primary documents for accounting for settlements with suppliers

Interaction of the settlement of suppliers with other accounts

I propose to perform the assignment yourself. From the fact that you have read now, previous articles have worked, write down the main accounting accounts with which the 60 account interacts. You can in memory - great. If not yet - open the account plan and try to choose. If the previous materials carefully studied, then I am sure the plan of accounts will not need.

Account plan for accounting accounts with suppliers

Now it's time to look into the bill plan and look at 60 account, on its characteristics and think that it gives us.

As you can see, accounting account 60 "Calculations with suppliers and contractors" has several subaccounts and subconto. For us now, interest is the account 60.1 and 60.2. Why?

Because these two subaccounts share information on the "asset" and "passive", look at the letters A and P. Information is divided into the way that our debts before the supplier must be at 60.1 accounts (because "P"). But if we pay in advance, i.e. We give advance - should already indicate 60.2.

If we have a debt to the supplier, and we pay a little more, then first close 60.1, and the residue will go to the advance, i.e. at 60.2.

Now one more independent task. Write how the debt will be called 60.1 and 60.2 accounts.

The balance of 60.1 account will go to the balance liability
- Balance of 60.2 account will go to the balance of the balance

Subconto "Counterparties" Allows you to choose a specific name of the company in the wiring.

Subconto "Contracts" Let me choose a specific contract of the counterpart in the wiring, within the framework of which an economic operation takes place.

These subaccounts and subconto predict us that we will see the situation on counterparties and their treaties in the Wavy 60: who, who, how much should, on what contract. What we will not see, so it specifically for what.

Additionally

At trading or manufacturing enterprises, the accountant for accounting of suppliers is closely related to the work of the warehouse. Accountant collaborates with store holders. The storekeners directly take purchased goods, materials, check marriage, quantity and only then give primary documents of the supplier with its mark in the accounting department.

If necessary, the claims are compiled by the Supplier, the requirement for the refund of the paid money, or surcharge.

Accountant with a storekeeper make a warehouse inventory where compare accounting Accounting data I. actual Data in stock. The results of the inventory, and this is most often the shortage, surplus, the redundancy is made primary documents and accounting wiring.

Perhaps the topic of costs is one of the most important in the life of the company. Neither owners of firms nor tax inspectorate. For some, extra costs - ... ...

The account 60 is used in the accounting accounting of the Organization to reflect the information about the calculations made with suppliers and contractors on the received inventive material values, as well as performed works and services rendered, about their surplus, about the services received and others.

An account is credited to the cost of goods adopted for accounting (performed works provided) and corresponds to accounts for their accounting. In synthetic accounting, the account is credited on the basis of the supplier's settlement documents, regardless of the valuables in analytical accounting.

The bill is debited on the amount of fulfillment of obligations, including advances and prepayment (they are taken into account separately) and corresponds to the accounts on which funds are taken into account.

Analytical accounting by accounting 60 is carried out separately, in the context of each submitted account. At the same time, it is necessary to organize this accounting in such a way as to obtain the necessary information on suppliers on settlement documents, with a long time for payment, on suppliers by unpaid in set time Estimated documents, on suppliers on issued bills, with no long-term payment, on suppliers of the loan received and others.

Among the subaccounts in accounting on 60 accounts usually allocate the following:

• - serves directly to reflect the mutual settlements with creditors;
• - It reflects advance payments to suppliers;
• - special subaccount for reflection of securities;

As well as accounts for accounting of mutual settlements in C.E. And currency:

• - analogue for currency accounting;
• - analogue for calculations in conventional units;
• - Analogue for calculations in conventional units.

Active or passive 60 account?

Since there may be both receivables on this account of accounting, 60 accounts is considered actively passive. That is, B. accounting balance Enterprises he may also apply to the asset, and to the liability.

An example of a operating and salad statement of 60 accounts

Let us give an example of a working outer statement of 60 accounts from the popular program 1C with full details on subaccounts and analytics:

For example, from Wavy it is clear that over the past year we paid the counterparty "Supplier of LLC" 13'681 rubles, and received goods or services in the amount of 154'727 rubles. BUT total debt According to the final balance of the loan equals 141'046, that is, our debt.

Major accounting wiring 60 with subecutes

By debit account:

On credit account:

Suppliers and contractors include organizations supplying raw materials and other commodity and material values, as well as providing different kinds Services and performing various works.

The receipt of material values \u200b\u200bfrom suppliers, the performance of work and the provision of services by contractors is carried out on the basis of contracts prisoners. Contracts contain the type of goods supplied, work performed or services provided, the terms of delivery, the deadlines for the shipment of goods, the performance of work, the provision of services, the procedure for calculations (terms of payments).

If suppliers or contractors are foreign firms, then organizations should be calculated with them in accordance with international rules that were summarized by the International Chamber of Commerce in Unified Incasso Rules (as amended 1978, the publication of MTP No. 322) and unified rules and Customs for documentary letters of credit (as amended 1983, Publication of MTP No. 400).

Currently, organizations themselves choose the formal form for the delivered products or services rendered.

All transactions with suppliers and contractors can be divided into two groups depending on the subject and essence of the contracts. The subject of the first group contracts is the acquisition of any goods and property rights. Forms of contracts: purchase and sale, supply, power supply, exchanges. The second group includes calculations with contractors. The main forms of contracts: a contract, compensated service provision, on the implementation of R & D.

Calculations with suppliers and contractors are carried out after shipment of commodity and material values, performing work and services or simultaneously with them from the organization's agreement or on its instructions.

Accounting for calculations with suppliers and contractors is conducted on account 60 "Calculations with suppliers and contractors". Advances issued are also recorded on account 60.

On account 60 "Calculations with suppliers and contractors" accounts for settlements:

On settlement documents that are acceptable and subject to payment;

According to the calculations carried out in the order of planning payments;

On the calculated documents for which invoices did not receive (non-modulated supplies);

By excessive commodity values \u200b\u200bidentified during their acceptance.

On Account Loan 60 "Calculations with suppliers and contractors" in correspondence with the accounting accounts of production reserves (10, 15, 16), goods (41, 45), production costs (20-29) reflects the debt of the organization to suppliers and contractors:

For actually received commodity and material values, accepted work and services rendered;

For services for the delivery of commodity and material values;

For the services of processing materials by third-party organizations.

In debt suppliers and contractors also includes value added tax. The amount of VAT is included with suppliers and contractors to pay for payment and is reflected from the buyer at the debt debit of 19 "Value Added Tax on Acquired Values" and a credit of account 60. Repayment of debt to suppliers is recorded at the debit of account 60 and the credit of cash accounting accounts (51, 52, 55) or bank loans (66, 67). At the same time, the amounts of issued advances and preliminary pay are taken into account separately (Table 9.1).

Table 9.1Type correspondence for accounting for calculations with suppliers and contractors

With non-reported supplies, 60 "Calculations with suppliers and contractors" is credited to the value of received values \u200b\u200bdetermined on the basis of the prices and conditions provided for in the agreements.

When accounting for imports to import to account 60 "Calculations with suppliers and contractors" opens the subaccount "Imports". On the loan of this subaccount, the sums of the settlement documents of the foreign supplier are recorded. Calculations are conducted in the contract currency. The term difference arising between the rate of acceptance day and the rate of payment is charged to 91 "Other income and expenses".

Analytical accounting on account 60 is carried out for each subsequent account, and calculations in the order of planned payments - for each supplier and contractor. At the same time, the construction of analytical accounting should provide the ability to obtain the necessary data on suppliers:

For not paid within the period of settlement documents;

On non-changed supplies; extensions issued;

On issued bills, which did not come;

On acceptanced and other settlement documents, which did not come;

On overdue payments;

According to obtained commercial loan and etc.

Regardless of the assessment of commodity and material values \u200b\u200bin analytical accounting, 60 "Calculations with suppliers and contractors" is credited according to the supplier's settlement documents. In the event that the supplier's account was acceptable and paid before the shipment is received, and when you accept the warehouse received inventive material values, their shortage of the values \u200b\u200bof the renewed amounts provided in the contract, as well as when checking the account of the Supplier or Contractor (after the account was Acceptance) The inconsistency of prices caused by the Treaty were discovered, as well as arithmetic errors, account 60 "Calculations with suppliers and contractors" is credited to the appropriate amount in correspondence with the account of 76 "Calculations with different debtors and creditors", subaccount 2 "Calculations for claims". In this case, accounts recorded receivables, which was the result of the failure to fulfill its obligations of one of the parties to the contract. Such unfulfilled obligations may be presented:

Suppliers, transport and other organizations on their accounts exhibited (with their buyers and customers) - in connection with the failure to comply with certain conditions under the contract, as well as the emergence of shortage of cargo in the way, reimbursement in connection with these penalties, penalties, bombardment or detection of arithmetic errors in accounts;

Suppliers or organizations processing the materials of the Customer - for the identified deviations on quality against standards, GOST or technical conditions;

Suppliers and contractors - for downtime and admitted marriage. The size of these losses is taken to account in the amounts recognized by the guilty party or awarded by the Arbitration Court;

Banks - by sums, mistakenly written off on the accounts of the organization.

In analytical accounting information on subaccount 2 "Calculations for claims" is carried out for each debtor in the context of certain types of claims. Their satisfaction is reflected in accounting records on the debit of accounts 50, 51 and other cash bills and account credit 76-2.

If the organization is practiced to carry out calculations for their values, then the following points must be followed:

Analytical accounting on account 60 should ensure the possibility of obtaining data in the context of suppliers on issued bills, which have not come, and on overdue bills (a separate subaccount "bill issued");

On bills overdue with payment, with an expired limitation period, it is necessary to write off payables on other revenues of the organization in a timely manner;

If the bill of interest is provided for the bill (or discount), then these interest should increase the accounts payable and reflect on accounting accounts of other income and expenses (according to the debit of account 91).

The amount of interest accrued on the debt obligation according to Art. 269 \u200b\u200bof the Tax Code of the Russian Federation should not be substantially (more than 20% in one direction or another) deviate from the average level of interest charged on debt liabilities issued in the same reporting period On comparable conditions. If debt obligations issued in the same reporting period on comparable conditions are absent, the maximum amount of interest recognized by the expense is made equal to the refinancing rate of the Bank of Russia, increased by 10% (if the obligation - in rubles) and increased by 15% (if Obligation - in currency).

In tax accounting, interest on borrowed funds related to the acquisition of material values \u200b\u200bis reflected in the composition of non-evaluation costs, while in accounting, these percentages are included in other expenses only after the adoption of values \u200b\u200bfor accounting. Up to this point, interest on borrowed funds are included in the cost of purchased material values.

The main document on the calculated relationship with suppliers and contractors is the invoice of the established form, which the supplier or contractor discharges. The following details are filled in the invoice: the name of the supplier, its address, taxpayer identification number (INN), consignee, shipper, buyer, his address, TIN

In the invoice indicate information about the goods delivered or give a description of the work performed, the services rendered by their species lead a unit of measurement, the amount (volume), the price; Cost for the entire amount of goods (work performed, services rendered) without value added tax. The document necessarily indicates tax rates and amounts of value added tax.

Under the conditions of applying the journal-order formulation, calculations with suppliers are reflected in the Orders' Journal No. 6. It is recorded on each supplier and contractor with detailed decoding in the chronological sequence. At the end of the month, in the magazine number 6, they take out the results: the debit reflects the amounts paid by suppliers; on credit - amounts due to payments to suppliers; The data in Orders No. 6 is checked with turnover of corresponding accounts reflected in other orders journals, after which the results for the month of account of account 60 from the order magazine are transferred to the main book.